Supreme Court · 1996 INSC 887 · Decided 14 August 1996
Shree Krishna Gyanoday Sugar LTD. v. State of Bihar
- Court
- Supreme Court of India
- Citation
- 1996 INSC 887 · [1996] SUPP. 4 S.C.R. 680
- Case number
- CIVIL APPEAL No. 4762/1996
- Decided
- 14 August 1996
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Excise Law: Bihar and Orissa Excise Rules, 1919 : Rule 9. Excise staff and establishment "to the charge of a distillery''-Power of coriunissioller to appoint alld levy establishment cost Oil distillery-Held: llot ultra vires the provisions of Act-Power could be traced to S. 38(1)(a)(ii) r/w. 38( l)(a), 90(i)(a) & (9), 13, 15 and 49. Rule 9 (first pmt)-Excise officers and establishment "to the charge of a distillery''-Appointment oHfeid : words "to the charge of a distillery" meant to be ill charge or control of distille1y alld not at the cost of distille1y. Rule 9
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